Supreme Court · 2019 INSC 552 · Decided 22 April 2019
Anil Kumar Anand v. Commissioner of Customs (Preventive)
- Court
- Supreme Court of India
- Citation
- 2019 INSC 552 · [2019] 6 S.C.R. 225
- Case number
- CIVIL APPEAL No. 3138/2018
- Decided
- 22 April 2019
- Bench
- SANJAY KISHAN KAUL, HEMANT GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 28
Headnote
Customs Act, 1962 - s.28 - Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - rr. 3 to 5, 7 & 9 - Appellant was a regular importer of electric decorative lightings and in the process of such imports filed a bill of entry for clearance of electric to ascertain correct value of goods for purposes of customs duty - A show cause notice was issued u/s. 28 of the Act on grounds that appellant did not declare the brand of imported goods and he imported goods from its related party (M/s. 'IL' Ltd., United Kingdom), and
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